One of the most common situations where a foreign EU VAT registration is required is where companies are selling goods across EU borders to consumers through the internet, known as Distance Selling. Since VAT is a tax on the final consumer, countries will expect businesses to register with them, charge and collect their local VAT. You can check EU VAT registration thresholds for resident business here.
Note, there are no distance selling thresholds for electronic or digital services to consumers under the new 2015 MOSS VAT rules.
- Distance selling EU VAT thresholds
- 2015 EU VAT changes to electronic B2C services
- Fulfilment by Amazon - EU VAT
- Internet and ecommerce VAT
- Non-EU companies VAT on electronic services, books, video, App's and software